As regards finance charges the matter is remanded to the file of the Assessing Officer to consider  Instruction No. 1425, dated November 16, 1981 issued by the Central Board of Direct Taxes and the certificate to be obtained from the chartered accountant and the returns filed by the recipients declaring such income in their return of income.  As regards payment of transportation of goods, the assessee did not file the statement of tax deduction at source within the time with the details of permanent account numbers, names and amount of credit as required by section 194C(7) but only on August 2, 2016 after the initiation of the scrutiny proceedings. The data was not available with the assessee  beyond the end of the financial year 2013-14. The disallowance of payments to the transport contractors to the extent for failure to deduct tax at source therefrom was  confirmed..(AY. 2014-15)